Teachers, working without contracts since Aug. 31, have been threatening to strike since September, but have not given a deadline.

Zarbatany said he does not expect a possible strike to affect the opening of the school, "although it's very difficult to determine what the impact would be."

In preparation for a teacher walkout, the district has a list of more than 100 substitutes to fill in at $170 per day, which Zarbatany said is about the equivalent in salary and benefits for a starting teacher.

However, "It's a matter of finding out how many are willing to work during a strike," Zarbatany said.

Or, more specifically, how many of them are willing to cross a picket line.

Teachers are asking for raises of 5.4, 5.3 and 5.2 percent over three years. The district's latest offer is a wage freeze this year and 2 percent raises in each of the last three years of a four-year pact.

The district says the teachers' proposal would cost taxpayers $2.1 million over the three years. Zarbatany said that figure represents salaries and health and other insurances, and also represents a tax hike.

He said he wanted to clarify some "misinformation" the teachers union has put out regarding the district's ability to pay.

Teacher co-negotiator Robert Creveling this week questioned the need for a tax hike, saying the district has carried surpluses averaging more than $1 million for the last several years.

"Any money that the district has is already budgeted," Zarbatany said. "It's unfortunate the union is trying to give the impression the district has surplus, unbudgeted funds. All salary and benefit increases would require increased taxes."

Zarbatany said the district has budgeted $89,000 more than it has for this school year. "We hope that we don't spend everything that was budgeted."

The surplus, or fund balance, is what's left at the end of the school year after the district has paid its bills and received all its monies. But since the district puts together the next year's budget before the end of the current school year, the fund balance is estimated, Zarbatany said.

The estimated fund balance is included in the budget, he continued, and the actual figures are not known until October when the district's financial report is issued.

"Furthermore," Zarbatany said. (the teacher's union) has a habit of misleading fact-finders and others by including inventory of books and supplies as part of the fund balance. You can't pay bills with pencils, paper clips and books."

The district's financial report lists a "restricted" fund balance, which is the inventory, and an "unrestricted" fund balance, which represents any leftover money, Zarbatany said.

"It's unfortunate the membership may be making a decision to strike based on misinformation," the superintendent said.